South Lake Tahoe City Council
August 26, 2025

144
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

11. Selected a consulting firm for grant application preparation.

Engineering Division

1. Completed 2024 Road Rehab Project.

2. Continued working on Dennis Machida Greenway Phase 1C Planning Process.

3. Continued working on Stateline Complete Streets Project Planning Process.

4. Initiated the Sugar Pine Village Bicycle Routes Planning Process.

5. Received CTC funding for Dennis Machida Greenway Phase 1C.

6. Received CTC funding for Tahoe Valley Stormwater and Greenbelt Improvement Project, Phase 2.

7. Received LTRA funding for Tahoe Valley Stormwater and Greenbelt Improvement Project, Phase 2.

8. Received general funding for Tahoe Valley Stormwater and Greenbelt Improvement Project, Phase 2.

9. Continued construction of Tahoe Valley Stormwater and Greenbelt Improvement Project, Phase 1 and initiated construction of the Tahoe Valley Stormwater and Greenbelt Improvement Project, Phase 2.

10. Started construction on Upper Bijou Park Creek Watershed Restoration Project with the Rockwood to Blackwood Drainage Improvements Project and the Aloha Basin Project.

11. Started construction on Pioneer Trail HSIP Project.

12. Started construction on Pioneer Trail Phase 2 Project.

13. Completed the Vision Zero Action Plan.

14. Updated the Speed Surveys for major arterials.

Street Maintenance and Operations Division

1. Seven (7) Standing Dry Wells Installed. 11 requests for Drywell will be fulfilled in 2025.

2. Started the Pavement Maintenance Plan for Heavenly Village Parkway, Pioneer Trail, Johnson Blvd and Airport.

3. Performed crack seal for roughly 20 miles

4. Swept the entire city twice.

5. Cleaned drainage systems.

6. Installed hundreds of snow poles throughout the city.

7. Expanded the brining procedure in the sanding patterns.

8. 18,100 square feet of hot asphalt used to patch pavement/potholes.

9. 137,750 lbs. of cold asphalt used for patching potholes.

Fleet Maintenance Division

1. Adhered to the California Air Resource Board Programs.

2. Maintain and update the GPS tracking system for winter operations.

3. Diesel fuel pumps have been installed at the D street yard.

4. Completed installation of the updated hardware for the new paver.

5. Completed the upfit of the two new street sweepers.

6. Completed the upfit of two new dump trucks.

7. Sold surplus equipment and vehicles at public auction.

8. Up-fitted four new snow removal graders and two new snow blowers.

9. Purchased 2 new street sweepers.

Facilities Division

1. New Rec Center - continued working on Phase 2 of construction for the Multi-Generational Recreation & Aquatics center.

2. Police Department - replaced the main exchange coil for the central HVAC system along with a new AC condenser and some heavy maintenance on the main blower.

3. Police Department - worked with contractors and IT to install updated access/door security system, and updated fire monitoring/alarm system dated 1982.

4. Development Services - completion of new exterior painting, and replacement of built-up roofing system.

5. TTD Facility - established annual service agreement for overhead bay doors, including initial repairs.

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Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

6. Fire Station 1 - updated floors, paint, blinds outlets and switches throughout living quarters and Battalion Chief offices, installed new overhead doors, added additional restroom to the BC area, and updated exterior bollard lighting.

7. Fire Station 3 - facility updates including new flooring, new interior paint, cabinet & countertop refinishing, HVAC upgrades, new blackout blinds, roof repair, and lighting upgrades.

8. Drinking Fountains/Bottle Fill Stations - completed Phase 2 drinking fountain installation for interiors at 7 existing facilities.

9. Ice Arena - repairs to slab control sensors at Ice Rink, repairs to showers, replacement of bathroom faucets, installation of new flooring, additional heat tape and roof sealing, replacement of failed AC condenser for administrative area, repairs to fire suppression system, repairs to locker room heating, and working in conjunction with the Sustainability Department overall project for design and development of new chiller.

10. Motor Pool Facility - completed relocation of oil/grease distribution lines for secondary containment updates; completed replacement of overhead bay doors with new high efficiency insulated doors; upgraded bay fans to more effective product.

11. Streets Facility Rufus - worked in coordination with fleet staff to complete emergency electrical & pump upgrades and repairs with final training for the new brine batching system.

12. Art Building - repair of exterior stairs.

13. IT Department - adding utility sink utilizing existing plumbing connections.

14. 1740 D Street - installation of new exterior cameras; updates to equipment yard; installation of heat tape infrastructure in association with new gutters; installation of planter strip median drywell; replacement of entry door hardware; planned installation of projector and screen for special events and trainings.

15. Carpenter Shop - completed interior remodel including new toolboxes, individual workstations, OSHA compliance in safety standards; completed exterior clean-up including underground utilities, secondary containment plan in accordance with regional water quality board; new gate house to protect automated rolling door.

16. Regan Beach Concession Building - repairs and upkeep on new sewer lift station.

17. Lakeview Commons - repairs and updates to the concession overhead door.

18. Bijou Concession Building - installation of new HVAC system to allow year-round use of restrooms and drinking fountain.

19. HVAC Maintenance Agreements City Wide - expanded maintenance agreement for 16 key facilities to ensure proper upkeep and maintenance cycles for expensive and highly technical equipment.

20. Pelican Thermostats - integrated "smart" thermostats to existing facilities increasing overall efficiency and effectiveness of equipment run time, and reduced maintenance staff time.

21. Airport - provided auxiliary support to airport maintenance staff.

22. Street/Walkway Lighting - replacement of 2 knockdown lights, upgraded lights on Fern, and Wildwood; completed citywide lighting audit in preparation of intensive maintenance agreement.

23. Building Department - ensured that all PW improvements and upgrades are following building code and permitted.

24. Energy Savings Contract - worked in coordination with the Sustainability Coordinator for the successful continuation and execution of city wide energy savings contract.

Airport Division

1. Airport budget was self-sustaining.

2. Airport Master Plan Phase 1 completed.

3. Precision Approach Path Indicators (PAPI) replaced.

4. Completed over 60 acres of fuel reduction.

5. Flight Deck Grill & Golf Club, newly built restaurant opened in August 2025.

146
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA FY 2025/26 Department Goals and Objectives
Administration Division

1. Apply for $20 million grant for stormwater and active transportation program.

Engineering Division

1. Complete Pioneer Trail Ped Improvement Phase 2 Project.

2. Complete 2025 Road Rehab Project and associated drainage improvements.

3. Complete Bijou Park Multiuse Connector Trail Project.

4. Complete construction of Tahoe Valley Stormwater and Greenbelt Improvement Project Phase 1 (continuation in 2025); complete construction of Tahoe Valley Stormwater and Greenbelt Improvement Project Phase 2 (in progress).

5. Complete construction of Upper Bijou Park Creek Watershed Restoration Projects: Rockwood to Blackwood Drainage Improvements Project and Aloha Basin Project.

6. Start construction of Upper Bijou Park Creek Watershed Restoration Project: SEZ Enhancement.

7. Obtain additional funding for the Upper Bijou Park Creek Watershed Restoration Project.

8. Complete James and Eloise Drainage Project, Phase 2.

9. Start construction of the 2026 Road Rehabilitation Project.

10. Start construction of the 2026 Roadway Sealing Project.

11. Pipe replacement project in Tahoe Keys (dependent of funding).

12. Start update on Drainage Master Plan.

13. Complete Pavement Maintenance and Sealing Plan.

14. Complete US 50/89 Multi-Modal Corridor Plan.

15. Retain a Grant Writing Firm and apply for grants for major projects.

16. Beginning the Citywide Traffic Calming Program.

17. Continue to work on Vision Zero program.

18. Begin designing the Sugar Pine Bicycle Routes Project.

Street Maintenance and Operations Division

1. Optimize snow removal patterns and efficiency using the GPS system.

2. Pave more streets in-house with staff and newly purchased equipment.

Fleet Services Division

1. Update the Fueling software.

2. Adapt and institute new technology (Alternative Fuel Vehicles etc.).

3. Sending two mechanics to California Fire Mechanic Academy and two mechanics to fleet software training.

Facilities Division

1. With the addition of our Construction Manager/Facilities Program Manager, Associate Role, and full team of maintenance Technicians we are looking to maximize efficiency of our department including the following objectives:
a. Implementation of full capabilities of asset management tracking. b. Standard Operating Procedures for maintenance, construction operations, facility diagnostics. c. Optimize project forecasting, budgeting, and life expectancies of infrastructure.

2. Continue to implement repairs and improvements in conjunction with our facilities condition assessment (FCA), ADA transition plan, and sustainability goals.

3. Continue training staff to be more proficient and dynamic maintenance workers; continue to find and enlist the help of talented contractors to cover various needs throughout the city.

4. Install a BMS system to manage our more dynamic mechanical systems incorporate more Pelican thermostats at various locations to help us track and manage energy usage, provide early indications of faults and failures, and give us more control of our infrastructure.

147
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

5. Develop a "percent complete" Facilities Condition Assessment, as well as a projected funding need on an annual basis.

6. Implement all new projects to meet ADA requirements.

7. Install "Pelican" smart thermostats at several more facilities to help with energy savings and early detection of faults.

8. Continue to replace old & inefficient mechanical equipment with new energy-efficient equipment in coordination with city sustainability goals.

9. Assist with continuing phase of "Dark Sky" walkway lighting retrofits.

10. Establish a maintenance agreement with a street/walkway lighting consultant in coordination with life expectancy of fixtures.

Construction Management

11. Continue progress on new Recreations & Aquatics Center with time, quality, and budget-oriented approach.

12. Work in conjunction with city staff on further development of 56-acre master plan including necessary space for Parks & Street faculty buildings.

13. Proceed with next steps of new fire station construction.

14. Continue team effort with Sustainability Department on major projects.

15. Procurement of construction management software to be utilized by multiple staff members within public works departments.

16. Complete structural observations throughout city facilities and make any/all necessary repairs.

Airport Division

1. Complete Phase 2 Master Plan.

2. Complete stair repair.

3. Complete design of Taxiway A.

Performance Measures
Strategic Priority 1.2: Mid-Town Revitalization (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Complete the new Recreation and Swim Complex and in
the meantime, maintain the current complex for resident use.
90% 90% 100%
Strategic Priority 1.4: Transportation (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Prioritize the implementation of trail and complete street projects including continued progress of the Greenway to Van Sickle Bi-State Park.
60% see 5.6 below n/a
Building upon the US50 safety project, develop a Corridor Plan for Highway 50 from the "Y" to "Stateline," including major connecting arterials while identifying options to prioritize alternative modes of transportation, such as dedicated bus lanes, bike and pedestrian enhancements
and city-wide gondola.
25% see 5.2 below n/a

148
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Strategic Priority 5.1: Public Safety (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Revisit snow removal policies, capital equipment
upgrades and enforcement needs. 50% ongoing ongoing
Strategic Priority 5.3: Infrastructure and Maintenance (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Define maintenance needs by Asset Class, and match to
appropriate funding sources. 50% ongoing ongoing
Develop Sustainable Capital Improvement Infrastructure
Projects. 70% ongoing ongoing
Strategic Priority 2: Efficient Government
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

2.3 Complete a geothermal feasibility study. n/a 5% 50% Strategic Priority 5: Improve Transportation
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

5.1 Improve scooter safety for users and non-users. 20% 20% 50%

5.2 Complete the conceptual US50 Corridor Planning
Study including transit options and cross-jurisdictional coordination (to include gondola, widened bike lanes,
speed reduction, and Y mobility hub).
10% 20% 80%

5.3 Complete Traffic Calming Toolbox (including multimodal traffic control device warrants). 25% 30% 80%

5.5 Increase annual road repair through innovative
maintenance and rehab program. 10% 20% 50%

5.6 Prioritize the implementation of Complete Streets. 10% 20% 30%

5.7 Evaluation of city-wide parking management
strategies including potential expansion of paid parking and reduction of parking requirements.
10% 10% 50%
Department Goal 1: Enhance Airport operations
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Non-closures during snow and other maintenance issues. 90% 100% ongoing Number of tree obstruction hazards removed from
NAVAIDS and other safety areas. 100% 60% ongoing
Become Self-Sustaining. 100% 100% ongoing
Secure Federal Funding for Projects. 100% 100% ongoing

149
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Department Goal 2: Complete Engineering ongoing projects Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Construct 0.6 mile Bijou Park Multiuse Connector Trail
Project. 100% Design 100%
Construct Pioneer Trail Pedestrian Improvement Phase II Project. 100% Acquisition 100%
Construct Tahoe Valley Stormwater and Greenbelt
Improvement Project, Phase 1. 100% 80% 100%
Construct Tahoe Valley Stormwater and Greenbelt
Improvement Project, Phase 2. 75% 50% 90%
Complete 2025 Road Rehab Project. 100% 100% 100%
Complete Pioneer Trail HSIP Project. 100% 50% 100%
Complete Pioneer Trail Phase 2 50% 90% 100%
Complete Blackwood-Greenwood Project 50% 100% n/a
Complete Recreation and Aquatic Center Project 25% 50% 100% Complete Bike Trail Wayfinding and Amenities 50% 100% n/a Department Goal 3: Enhance Streets Maintenance operations Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Tracking of snow operations equipment and increasing
efficiency. 100% ongoing ongoing
New signs replaced/installed. 100% ongoing ongoing
Snow poles installed. 100% ongoing ongoing
Snow poles repaired. 100% ongoing ongoing
Fiber glass poles installed. 100% ongoing ongoing
Department Goal 4: Enhance Fleet Maintenance operations Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Productivity rate of 80% or more maintained for shop
mechanics, which is tracked month by month. 90% 85% ongoing Comprehensive vehicle replacement plan with a focus on
electric vehicle fleet transition updated and maintained. ongoing ongoing ongoing Department Goal 5: Enhance Facilities operations
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Training offered for new staff to increase capabilities to make more repairs and higher quality service in-house. ongoing ongoing ongoing Priorities, goals, and budget forecasting developed based on the existing facilities condition assessment (FCA)
study to provide better maintained, safer, more efficient facilities.
ongoing ongoing ongoing

150
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Public Works Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues 612,615 798,021 765,748 573,300 573,300 0% - Transfers In 2,079 1,226 127,085 276,234 147,635 -47% (128,599) Revenues Total 614,694 799,247 892,833 849,534 720,935 -15% (128,599) Expenditures
Personnel Services 2,912,975 2,962,350 3,295,428 3,607,028 3,904,071 8% 297,043 Contractual Services 200,378 482,701 591,901 1,049,704 945,500 -10% (104,204) Other Operating 844,659 945,666 981,753 945,529 1,034,045 9% 88,516 Capital Outlay 101,094 125,199 128,455 189,823 157,887 -17% (31,936) Expenditures Total 4,059,106 4,515,915 4,997,536 5,792,084 6,041,503 4% 249,419 Net Rev (Exp) General Fund (3,444,412) (3,716,668) (4,104,703) (4,942,550) (5,320,568) Special Revenue Fund
Revenues
Operating Revenues 2,249,810 2,773,919 3,452,134 3,575,573 3,053,550 -15% (522,023) Transfers In 2,856,246 5,930,994 4,175,694 3,133,397 3,409,360 9% 275,963 Revenues Total 5,106,056 8,704,913 7,627,828 6,708,970 6,462,910 -4% (246,060) Expenditures
Personnel Services 2,463,103 2,912,782 3,111,018 3,546,437 3,797,975 7% 251,538 Contractual Services 192,232 176,945 259,559 330,785 429,744 30% 98,959 Other Operating 1,298,256 2,268,507 1,760,113 1,847,409 2,059,076 11% 211,667 Capital Outlay 895,315 1,372,090 3,619,913 2,807,640 1,400,258 -50% (1,407,382) Transfers Out - 28,992 - 20,155 10,484 -48% (9,671)
Expenditures Total 4,848,906 6,759,316 8,750,602 8,552,426 7,697,537 -10% (854,889) Net Rev (Exp) Special Revenue Fund 257,150 1,945,596 (1,122,774) (1,843,456) (1,234,627) Enterprise Fund - Airport
Revenues
Operating Revenues 1,203,389 2,980,152 1,721,896 1,755,068 1,768,383 1% 13,315 Grants 10,000 9,597 9,719 10,000 10,000 0% -
Transfers In 639,041 1,430 - 0 - - (0)
Revenues Total 1,852,430 2,991,179 1,731,615 1,765,068 1,778,383 1% 13,315 Expenditures
Personnel Services 321,657 977,446 971,490 849,422 843,839 -1% (5,583) Contractual Services 260,089 315,531 122,187 184,588 143,000 -23% (41,588) Other Operating 478,704 770,781 958,504 812,369 646,600 -20% (165,769) Capital Outlay 1,282,286 1,408,869 1,476,872 57,506 28,500 -50% (29,006) Debt Service/Leases* 2,611 2,223 1,818 11,353 11,354 0% 1 Expenditures Total 2,345,347 3,474,850 3,530,871 1,915,238 1,673,293 -13% (241,945) Net Rev (Exp) Enterprise Fund - Airport (492,917) (483,672) (1,799,256) (150,170) 105,090

151
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Public Works Department (continued)
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
Enterprise Fund - Transit FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues 148,696 188,122 209,882 2,290,426 2,290,426 0% - Other Financing Sources 75,000 - - - - - -
Revenues Total 223,696 188,122 209,882 2,290,426 2,290,426 0% - Expenditures
Other Operating 218,532 138,864 205,618 2,276,408 2,287,600 0% 11,192 Capital Outlay 174,749 174,749 81,580 0 - - (0)
Expenditures Total 393,281 313,613 287,198 2,276,408 2,287,600 0% 11,192 Net Rev (Exp) Enterprise Fund (169,585) (125,490) (77,315) 14,018 2,826 FTE's 37.83 39 42.37 41.67 42 1%
*Principal Payments are not included in the P&L, they are a reduction of liability in the Balance Sheet

152
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

153
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

154
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

155
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Development Services Department
Core Services
The Development Services Department ensures the built environment is consistent with the General Plan, design guidelines, Area Plan policies, City municipal code, State building code and the surrounding environment. The Department is committed to guiding principles that promote quality, clarity and consistency in the processing and approval of all permits as well as code compliance. The Department provides permit review, issuance, inspection and assistance with development permit applications. The department also exercises its delegated authority to review and approve various projects, consistent with the administration of the TRPA Memorandum of Understanding.

The Permit Center provides public counter services, permit and plan check processing and consultation services for local, regional and state code requirements related to the planning, design and construction of commercial and residential structures. The Permit Center also provides consultation and processes applications for all projects or activities which require a City and/or TRPA permit through the Planning Division.

The Development Review Team was established to provide exceptional customer service. The Team is made up of members from City Departments and other regulatory agencies (e.g., County Health, Liberty Utilities, STPUD, TRPA, Public Works and Public Safety) who gather weekly to collectively review projects and provide direct feedback to the developer/applicant. We also believe this Team provides vital communication linkage to ensure a project’s success.

In addition to permitting and inspection services, the Development Services Department provides services to the community that promote quality housing conditions and housing availability. The Department assists residents with resources to address substandard housing conditions and fair housing issues, including monitoring, inspection, and enforcement services.

BUILDING DIVISION
Building & Safety
100 03110
The Building Division provides to the general public, Building Code interpretation, Plan Check service, Building Permit issuance and inspection services to ensure compliance with California Building Code, TRPA regulations and City of South Lake Tahoe Ordinances for all construction activities.

Building Board of Appeals
100 03111
The purpose of the Building Board of Appeals (BBOA) is to provide a forum for the construction industry to seek relief, clarification and/or interpretation of the California Building and International Property Maintenance Codes.

Appointed BBOA members are local professionals in the building construction field and the Board will continue to hear and decide appeals of orders, decisions or determinations made by the Building Official relative to the application and interpretations of the Building Code.

Building Permit Fee – Long Term
271 03110
This account was created to ensure revenues are set aside for multiple years of inspection on major long-term projects. Permit fees are collected in one budget year but are dispersed over multiple years for services. These funds support staff, equipment, vehicles and inspections for long-term projects.

156
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

PLANNING DIVISION
Planning
100 03710
The Planning Division provides services to the general public, project applicants, and other City Departments. The Division maintains the City General Plan, Zoning Ordinance, Airport Land Use Plan, City Design Standards, Sign Ordinance, Plan Area Statements, Community Plans, Area Plans and Design Guidelines. The Division provides research and consultation services to the community for all planning related issues. The Division conducts project or permit application review to ensure that subdivision and development activities in the City are consistent with City, State, TRPA, and Federal laws or policies. The Division also annually reports the status of residential permits issued and residential construction starts to California Department of Housing and Community Development.

Planning Commission
100 03711
The Planning Commission is comprised of five members appointed by the City Council. The Planning Commission considers projects on their merits and makes land use decisions on planning permit applications and related environmental documentation. They review, approve and recommend policy statements contained within the City’s General Plan, Community Plans, Area Plans, Zoning, Development Standards, Sign Ordinance, and other planning related items. The Planning Commission also solicits public input and provides recommendations to the City Council on various land use policy documents. City Planning Division staff provides the staff support for the Planning Commission.

General Plan
270 03710
State planning law requires every City to adopt and maintain a long-term "blueprint" for physical development throughout the City. The General Plan includes elements that address all aspects of development, including Land use, Circulation, Housing, Conservation, Open space, Noise, and Safety. The City adopted the General Plan Update in 2011 and updated the Housing Element in 2014. State law requires regular updates to the Housing and Safety Elements.

Hosted Rental Program
The City adopted a Hosted Rental Program in 2020 in response to the increased demand for shared rentals and their potential impacts on neighborhoods. The City Council adopted an ordinance regulating shared rentals including the following provisions: require the owner to live onsite; require the owner to meet guests in person at check-in to go overthe rules;require ownerto respond to complaints within a short period oftime; prohibit shared rentals in multifamily residences like apartments; limit the days of shared rental permitted per year or number of shared rental contracts; limit occupancy based on number of bedrooms; include noise regulations and quiet hours; include parking requirements; and require owner to submit names of all advertising platforms to City. Beginning on June 16, 2021, the City has been accepting and processing applications for 200 hosted rental permits.

HOUSING PROGRAMS - ADMINISTRATION
The City Council has established resident housing as a strategic priority. Over the past year and a half, the Housing Division has grown to 5 staff positions that oversee a broad array of programs, funding and policy development efforts necessary to implement the goals of the City’s Strategic Plan. The Division has overseen increased operational efficiency of the housing inspection programs which has resulted in significant improvements in the condition of existing housing stock within the City. The efforts of the division have also helped secure approximately $100 million in funding for the construction of new affordable housing. Success has been further realized through implementing programs which include the “Lease to Locals” grant program to incentivize the conversion of housing stock to long-term rentals, facilitating the rehabilitation of properties owned by the Tahoe Coalition for the

157
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Homeless that were purchased with State Homekey Program funds. and the establishment of the Rental Assistance Program (RAP). The division is also playing a central role in coordinating enforcement of blighted properties as well as creating informational materials to assist property owners in the development process related to Accessory Dwelling Units. Overall, there are approximately 40 housing related programs identified in the newly updated General Plan Housing Element which the housing division will bare either fully or at least partial responsibility for implementing, monitoring and reporting on.

Multi Family Dwelling (MFD) and Single Room Occupancy (SRO) Inspections 100 03112
In order to protect the public health, the State of California and the City of South Lake Tahoe have established minimum standards for human occupancy of multiple family dwelling units. Chapter 6.30 of the South Lake Tahoe City Code (SLTCC) establishes minimum health and safety standards and mandates annual housing inspections for certain multi-family rental properties.

The intent was to improve the overall housing stock and quality of the multi-family dwelling units. These standards are often referred to as the “tenants implied warranty of habitability”. This means that any building or portion of a building rented as a residential living space for human habitation must meet certain minimum health & safety standards. Standards established by the “tenants implied warranty of habitability” have been adopted by the California Legislature under California Health & Safety Code Section 17920.3 and by the South Lake Tahoe City Council under various sections of the City Code.

The MFD program currently inspects over 100 properties containing 1685 dwelling units on an annual basis. This involves an annual health and safety inspection of every unit yearly and the common grounds. Each property also receives a minimum of 1 follow up visit to verify corrections, with MOST properties requiring 2-3 follow up visits, and extra courtesy inspections that are performed at the request of the owner or tenant. In addition, this program is assigned the housing complaint hotline and each year fields approximately 400 phone calls and actively investigates and resolves about 90 complaints.

The City of South Lake Tahoe also recognizes that affordable housing opportunities are often difficult for certain residents to identify and obtain. Similarly, many older hotel/motel properties have responded to the demand for lower income and workforce housing by converting their use from transient lodging to long-term living facilities. As a result, the City of South Lake Tahoe passed the Single Room Occupancy (SRO) Ordinance, allowing for hotels/motels to rent one or more rooms for thirty (30) days or more. Although this has fulfilled some of the demand for affordable housing, the conditions in these converted motel rooms are often poor.

Hotel/motel owners apply for SRO status and are required to complete specified modifications to the property to accommodate long term residency within one (1) year. Department staff will continue its commitment to support and work with property owners pursing program compliance and certification.

Work-Force Housing
250 06024
Revenue generated from the sale of development commodities and sewer units are deposited into the Workforce Housing account and are used for housing programs and projects.

Housing Administration
253 06010
Revenue generated from the sale of development commodities and sewer units, as well as fees collected pursuant to the Inclusionary Housing Ordinance are deposited into the Workforce Housing account and are used for housing programs and projects.

158
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Rehabilitation and Loan Repayment Programs
251 06014 – Home Loan Repayments
251 06015 – RDA Loan Repayments
255 06020 – CDBG Program Income Loans
256 06021 – CDBG Economic Development
258 06018 – CalHOME Loan Repayments
259 06022 – First Time Homebuyers Revenue Loan
The Homebuyer Acquisition Programs provided loans to low-and moderate-income households (depending upon program, up to 120% of the Area Median Income) to acquire homes within the City limits, as well as an educational program developed for potential homebuyers exploring all areas involved in the process of purchasing a home.

The Rehabilitation and Loan Repayment Programs provided loans to low-income homeowners to make necessary repairs and/or improvements to their homes.

Due to the lack of funding as a result of the dissolution of the Redevelopment Agency and the expiration of grant funding, the City no longer has staff in the Housing Division to offer these programs. However, program income from past loans continues to be received. A portion of the program income is used for existing loan portfolio administration and loans for new housing projects.

Substandard Housing Relocation
271 03113
Housing complaints are received through the Housing Issues Hotline or other monitoring efforts and investigated by the Housing Inspector to ensure a safe and habitable condition for residents. If the resulting inspection determines the dwelling uninhabitable there are revolving funds available to pay for the relocation of tenants.

These funds are generated by fees from substandard inspections. When this action is taken the owner of the property is responsible for repayment to the City.

City-Wide Strategic Priorities Supported
Strategic Priority 1 - Ability for Everyone Who Works Here to Live Here

1.1 Pro-actively work with current affordable housing developers and partner agencies to implement the Sugar Pine Village project.

1.2 Pro-actively work with an affordable housing developer and partner agencies to develop affordable and/or workforce housing at 3900 Lake Tahoe Blvd.

1.3 Continue to collaborate with the Saint Joseph Community Land Trust and other organizations to increase capacity to address housing needs.

1.4 Works with our business community to identify housing opportunities.

1.5 Seek AG opinion on TRPA land use authority through state legislature.

1.6 Add “Rooted Renters” to "Lease to Locals" program.

1.7 Increase funding for the "Lease to Locals" program.

1.8 Evaluate ability to reduce regulations for development and streamline approval process.

1.9 Evaluate the feasibility of a citywide residential area plan.

1.10Continue to work with the Tahoe Coalition for the Homeless to rehabilitate properties purchased through Project HomeKey.

1.11Identify and secure funding to develop a multi-family residential rehabilitation program.

FY 2024/25 Department Accomplishments

1. Executed a Development Agreement and Loan Agreement for the development of affordable housing at 3900 Lake Tahoe Blvd.

2. Completion of Central Square Permitting Software Update.

159
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

3. Adopted updates to the Tourist Core and Tahoe Valley Area Plans to reduce barriers to housing development and increase opportunities for alternative transportation and parking management.

4. Sugar Pine Village Phase 1, total of 68 units completed.

FY 2025/26 Department Goals and Objectives

1. Streamline Central Square Software process.

2. Enhance "real time" inspection services using updated software.

3. Complete Sugar Pine Village Phase 2 & 3 constructions.

4. Continued collaboration to reduce Homelessness.

5. Complete Mid-Town Area Plan.

6. Complete Pre-Approved ADU Plans.

7. Development of Affordable Housing at 3900 Lake Tahoe Blvd.

Performance Measures
Strategic Priority 1.2: Mid-Town Revitalization (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Complete the Bijou/Al Tahoe Area (Mid-Town) Plan
update. The area plan shall incorporate Bijou Community Park, Bijou Golf Course, and the Sierra Tract Commercial plan area including a plan to create and designate an arts district within the area plan.
100% 100% n/a
Strategic Priority 1.3: Housing (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Proactively work with current affordable housing
developers and partner agencies to implement the Sugar
Pine Village project.
80% see 1.1 below see 1.1 below
Proactively work with an affordable housing developer
and partner agencies to develop affordable and/or
workforce housing at 3900 Lake Tahoe Blvd.
50% see 1.2 below see 1.2 below
Continue to collaborate with the Saint Joseph Land Trust and other organizations to increase capacity to address housing needs.
ongoing see 1.3 below see 1.3 below
Establish a local discretionary funding source to leverage access to and increase competitiveness for outside funds and implement City Council direction to conduct
outreach to analyze vacancy tax and transient occupancy tax funding sources.
100% 100% n/a
Evaluate Multi-Family Inspection, Single-Room
Occupancy and Housing Hotline programs to optimize
efforts to improve rental housing stock conditions.
ongoing ongoing ongoing
Continue to work with the Tahoe Coalition for the
Homeless to rehabilitate properties purchased through
Project HomeKey.
ongoing ongoing ongoing
Identify and secure funding to develop a multi-family
residential rehabilitation program. ongoing ongoing ongoing

160
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Strategic Priority 1.3: Housing (From 2023-2028 Strategic Plan) Continued Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Analyze and develop positions on agency regulations
that impact the City's ability to develop affordable
housing such as TAUs for VHRs, height, density, ADU
rules (Bonus Unit), affordable by design codes and sewer units.
100% 100% n/a
Investigate the development of a regulatory framework
for developing an "Employee Housing Bill of Rights
Program," which includes best practices where housing
is tied to the employer and which supports seasonal
workers.
100% 100% n/a
Investigate feasibility of programs for affordable rents, including rent stabilization and assistance. 100% 100% n/a Strategic Priority 3.1: Mental Health and Homelessness (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Work with local partners to support permanent
supportive housing/transitional and emergency
homeless shelter resources in the city.
100% 100% n/a
Strategic Priority 5.2: Digital Government (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Upgrade the CommunityPLUS permit tracking software
to provide robust opportunities to increase workflow
efficiencies and provide customer access to real time
status and permit information.
100% 100% n/a
Strategic Priority 1: Ability for Everyone Who Works Here to Live Here Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

1.1 Proactively work with current affordable housing
developers and partner agencies to implement the Sugar
Pine Village project.
80% 50% 80%

1.2 Proactively work with an affordable housing
developer and partner agencies to develop affordable
and/or workforce housing at 3900 Lake Tahoe Blvd.
50% 15% 80%

1.3 Continue to collaborate with the Saint Joseph Land
Trust and other organizations to increase capacity to
address housing needs.
ongoing ongoing ongoing

1.4 Works with our business community to identify
housing opportunities. n/a ongoing ongoing

1.5 Seek AG opinion on TRPA land use authority through
state legislature. n/a ongoing ongoing

1.6 Add "Rooted Renters" to "Lease to Locals" program. n/a 0% 0%

1.7 Increase funding for the "Lease to Locals" program. n/a ongoing ongoing

161
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Strategic Priority 1: Ability for Everyone Who Works Here to Live Here (Continued) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

1.8 Evaluate ability to reduce regulations for
development and streamline approval process while
evaluating the potential to develop a citywide residential area plan.
n/a ongoing ongoing

1.10 Continue to work with the Tahoe Coalition for the
Homeless to rehabilitate properties purchased through
Project HomeKey.
n/a ongoing ongoing

1.11 Identify and secure funding to develop a multi-family residential rehabilitation program. n/a ongoing ongoing

162
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Development Services Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues 1,768,518 2,147,025 2,401,514 1,725,700 1,713,150 -1% (12,550) Transfers In 17,472 - 250,000 250,000 516,306 107% 266,306 Revenues Total 1,785,990 2,147,025 2,651,514 1,975,700 2,229,456 13% 253,756 Expenditures
Personnel Services 1,495,433 1,379,164 1,463,343 1,644,487 1,612,386 -2% (32,101) Contractual Services 168,707 304,093 433,941 323,600 360,600 11% 37,000 Other Operating 41,581 40,961 52,273 64,825 62,575 -3% (2,250) Capital Outlay 15,395 15,921 13,622 19,250 19,950 4% 700 Expenditures Total 1,721,116 1,740,140 1,963,179 2,052,162 2,055,511 0% 3,349 Net Rev (Exp) General Fund 64,873 406,885 688,336 (76,462) 173,945 Special Revenue Fund
Revenues
Operating Revenues 1,895,117 1,135,344 1,365,439 1,316,801 1,030,801 -22% (286,000) Grants 203,124 10,254,042 267,161 2,960,063 2,238,616 -24% (721,447) Transfers In 764,946 471,029 409,675 932,519 1,256,781 35% 324,262 Revenues Total 2,863,187 11,860,416 2,042,275 5,209,383 4,526,198 -13% (683,185) Expenditures
Personnel Services 342,502 440,261 445,877 789,673 842,583 7% 52,910 Contractual Services 189,151 284,283 329,724 1,912,553 1,905,466 0% (7,087) Other Operating 8,352 12,848 19,339 15,900 16,400 3% 500 Capital Outlay 5,230 2,090 4,236 119,537 161,846 35% 42,309 Debt Service/Leases 566,318 4,750,311 4,809,955 1,004,118 785,141 -22% (218,977) Transfers Out 204,854 390,504 350,675 757,500 766,306 1% 8,806 Expenditures Total 1,316,407 5,880,298 5,959,807 4,599,281 4,477,742 -3% (121,539) Net Rev (Exp) Special Revenue Fund 1,546,781 5,980,118 (3,917,531) 610,102 48,456 FTE's 15 15.42 17 17 16 -6%

163
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Parks and Recreation
Department

164
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

165
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Parks and Recreation Department
Core Services
The City of South Lake Tahoe Parks and Recreation Department pledge to sustain the delivery of the broad-based parks, facilities, programs, and services creating a sense of community, enabling a safe and secure environment, and enhancing South Lake Tahoe’s quality of life, by:
• Being responsive to the recreational needs of the community; • Continuing a citizen-driven and professional approach to provide safe, well designed and maintained facilities and programs;
• Maximizing community resources.

The mission of the City of South Lake Tahoe Parks and Recreation Department is to work collaboratively and inspire accessible and engaging recreation experiences through the South Shore. Our programs are designed to provide safe, fun, and memorable recreation experiences for the residents and visitors of South Lake Tahoe.

Recreation Administration
100 04105
Recreation Services Administration provides director level management of the Parks and Recreation Department as well as administrative support to operations and programs associated with parks maintenance, the Recreation and Swim Complex, Aquatics Programs, Facility Rentals, Bijou Golf Course, Bijou Park, Campground by the Lake, El Dorado Beach and Lakeview Commons, Reagan Beach, Senior Center, and Special Events on Parks and Recreation Facilities. There are two Full Time Employees in Recreation Administration.

Administration is working to prepare for the opening of the new Recreation & Aquatics Center in 2026.

Golf Course
100 04110
Owned and operated by the City of South Lake Tahoe, Bijou Golf Course is the oldest golf course in the city and provides a friendly golfing experience for the beginning golfer to the advanced player. The 9-hole executive golf course is an easy walk through the meadow with spectacular mountain views in a tranquil setting. The course accommodates both walk-up players and tee time reservations. The course operates from May through October when the season allows.

For the second year, the First Tee youth golf program will be offered in partnership with the Boys and Girls Club.

This program will offer youth opportunities to learn and play golf at a low cost.

Hours of operation continue to be offered beginning with a 7:30 am opening and 8:00 pm closing, opening day through Labor Day.

Campground
100 04130
Campground by the Lake is located in the heart of the city, across the street from beautiful Lake Tahoe, and only two miles from the excitement of the Nevada casinos. The campground has a total of 96 sites. The campground is convenient to many activities and located next to the Ice Arena and Recreation Complex. The campground accommodates both walk-up reservations if available and online reservations. The campground operates May through October weather dependent.

In 2022, the city broke ground on the new Recreation and Aquatics Center located on the north side of the campground. The construction project impacted loops A, B, portions of C, and the tent cabin village eliminating

166
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA approximately 90 camp sites. The campground continues to operate through the construction project with over 90 sites available in loops D, E, F and portions of C.

Parks Maintenance
100 04170
Parks Maintenance is responsible for providing maintenance services for all city owned parks, beaches, and rights of way. This includes grounds and turf maintenance, irrigation, hardscape and landscape, parks facilities maintenance (including plumbing and janitorial) as well as Measure S bike paths and other paths throughout the city including bike path snow removal in winter. Parks Maintenance is also responsible for the care and upkeep of Bijou Golf Course and assisting with special events on city parks and facilities. Parks Maintenance coordinates with user groups for Disc Golf volunteers for maintenance needs. The Parks Maintenance team partners with Tahoe Area Mountain Biking Association (TAMBA) on weekly bike park maintenance projects throughout the summer season at Bijou Park.

Parks Maintenance is responsible for maintaining an estimated 180 acres of area throughout the city limits. The acres include a combination of high maintenance green spaces, playgrounds, and low maintenance grounds keeping. The Parks Maintenance team maintains and operates El Dorado Boat Ramp. The team is also responsible for forestry projects on city owned properties.

Ski Run Park opened to the public in 2024 with the Parks Maintenance team taking on maintenance and operations.

Parks Maintenance increased the level of service to Bijou Park with improvements to the restrooms and the HVAC project allowing restrooms to remain open year-round.

In 2023, the Parks Maintenance team began implementing turf reduction as part of the state's "Making Conservation a Way of Life" initiative to conserve water. This effort will continue forward in 2025/2026 with more landscaped areas identified for further turf reduction.

Recreation Programs
100 04220
Recreation Programs supports the staffing, operations and programming of the Recreation and Swim Complex.

Recreation Programs also provide managerial level oversight of Bijou Golf Course and Campground by the Lake.

The primary programs for the Recreation and Swim Complex are aquatics, fitness, facility rentals, and youth programming.

The City of South Lake Tahoe Swim Complex remains the only public aquatics facility in the south lake region. All aquatic programs align with the American Red Cross standards and include swim lessons, water exercise classes, lap swimming, recreation swimming, masters swimming, swim teams, swim tournaments, lifeguard certification courses and pool rentals. A variety of aquatics programs, for all ages and abilities, are provided year-round.

Fitness programming includes access to the fitness center, gymnasium, and contract class partnerships such as Jazzercise, Zumba, Aidido and Yoga.

The Recreation and Swim Complex has several meeting rooms available for rental as well as partial and full rental of each amenity in the facility including pool, gymnasium, and full building rental.

The division prioritized a new focus on creating programming in an effort to ramp services up as we transition to the new Recreation & Aquatics Center scheduled to open in 2026. This includes new programs such as after school craft space, youth and adult volleyball leagues, Zumba, cornhole leagues, crochet and coffee, Silver Striders Walking Club, expanded swim lesson offerings, NFL Flag Football and Sierra Spirit. The Third Grade Swim Program returned in partnership with Lake Tahoe Unified School District with 191 students completing swimming lessons in 2025, offering free access to learning a critical life skill.

167
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA A parks and recreation program guide is being published twice annually by this division, titled SLT at Play, which highlights the many different services and programs offered by the Department and through community partnerships.

New positions have been added to this division including an Aquatics Supervisor and Head Lifeguard. The Department is requesting three new positions to be added for the 2025-2026 budget including a Recreation Supervisor and two Maintenance Technician III’s with an eye towards ramping up programming, services and maintenance for the new Recreation & Aquatics Center.

Senior Center
100 04230
The City of South Lake Tahoe Senior Center is a multi-use facility that offers a variety of programs and activities, both scheduled and on a drop-in basis, for senior citizens. The facility is also available for rent to outside groups and individuals. The senior center provides a daily nutrition program administered by El Dorado County. The role of city staff includes janitorial and maintenance of the facility and landscape.

Transit Center / Explore Tahoe
216 05250
Explore Tahoe: An Urban Trailhead Visitor Center, serves to welcome, educate and transport visitors and locals to recreational and cultural activities around the Lake Tahoe Basin. Interpretive programs, interactive exhibits and educational films provide visitors with a unique experience when visiting the center. Outreach programs bring environmental education to a variety of age groups within the community.

Transit information and access is provided and encouraged as the best way to reach points of interest. Internet access is provided to help visitors plan excursions.

Arts - Public Art
217 04504
The purpose of the Public Art program is to provide a financing mechanism for the creation of art pieces and designs to be displayed on city property and within the city limits. Through our Arts, Culture, and Tourism Commission, members can provide input on how they envision the role of arts and culture in the City of South Lake Tahoe. The Arts, Culture, and Tourism Commission also reviews proposed public art projects and makes recommendations for the appropriation of allocated funds.

The ACT Commission completed a three-year Work Plan listing goals and plans for the commission. Through the purview of the ACT Commission, the city commissioned a public art installation for Lakeview Commons, planned for installation in summer of 2025. Two seasonal art exhibitions were hosted at the city’s Airport in 2024-2025. The Commission approved ten public art mural installations in 2024 – 2025. The Commission issued a micro-grants program for community members to participate in proposals for funding for arts projects in 2024-2025.

Measure P - Recreation
220 04220
On November 8, 2016, the residents of South Lake Tahoe voted to support recreation by passing Measure P which increased the Transient Occupancy Tax by an additional 2%. Funds from Measure P will be used solely for the construction, operations, and maintenance of a new Recreation and Aquatics Complex.

In 2019, the Independent Citizen’s Oversight Committee for Measure P was established. The primary function of the committee is to review and report on the use of the South Lake Tahoe Measure P funds for the design and construction of the new Recreation & Aquatics Center. There are five voting members. The committee shall act in an advisory capacity to City Council and advise its findings and make recommendations for the use of funding during the design and construction of the new complex.

168
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Ice Arena (Operator)
221 04260
On July 14, 2011, the City Council approved an initial Management and Operations Agreement with Tahoe Sports Entertainment (TSE) to operate and maintain the Ice Arena. The revised agreement commenced on July 1, 2012, with a ten-year term to expire on June 30, 2022. TSE has an option to extend the contract under conditions related to the investment of capital of at least $500,000. Revenues from the operator and the city’s portion of expenses under contract will be accounted for under this account.

TSE has introduced high level ice hockey competition by bringing a semi-professional team to South Lake Tahoe.

Tournaments and events continue to draw capacity crowds to the Ice Arena. Recreation Services and TSE personnel collaborate to provide cross-facility access and promotional material for programs and events to capitalize on the volume of users visiting each of our facilities.

OTHER PROGRAMS
Special Events
100 04225
The city is committed to hosting special events that benefit the community and attract visitors to enjoy all that Lake Tahoe has to offer. Parks and Recreation processes all requests for events on city parks and recreation facilities.

In 2025-26, the Department is responsible for the following city sponsored Special Events: Festival of Winter Lights, July 4 Parade, July Parks Make Life Better Events, Multicultural Festival. The city partners with On Course Events to produce the Live at Lakeview Summer Music Series.

Special Events coordinates partner events at Parks & Recreation facilities including Boo Bash and the Turkey Trot.

MEASURE S FACILITIES
Park Maintenance oversees the maintenance activities related to Measure S Facilities. Maintenance of bike trails includes landscaping, sweeping, removing debris and snow removal.

Measure S Ski Run Bike Trail Maintenance
281 04120
This section of bike trail, which flanks Ski Run Boulevard on both sides from Pioneer Trail to Hwy 50 (2 miles), also features landscaping and pedestrian lighting to beautify this corridor. Maintenance includes seal coating the bike trail, providing snow removal, maintaining the turf areas, repairing and upgrading the irrigation system annually, and maintaining the lighting.

Measure S Bike Trails
284 04123
The district held a special election on September 19, 2000. Measure S was submitted to the voters. The voters were asked if they were in support of incurring a bonded indebtedness of the district in a principal amount not to exceed $6,500,000. The bonds would have a 30-year term, and the tax levy for a single-family property would be $18 per year, not to exceed 30 years. The money would be used to maintain new bike trails, acquire, construct, and equip athletic fields, upgrades for Paradise Park facilities and construction of an ice rink. The voters voted in support of Measure S on September 19, 2000, by 69%. The assessment will appear annually on property tax bills.

169
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Measure R Bike Trails
284 04124
Measure R was passed by voters in November 2011 to allow Measure S funds to be used for renovation of pre-2000 (old) Class I bicycle paths owned or operated by the City of South Lake Tahoe or the County of El Dorado in the CFD area and allocated $500,000 of Measure S funds for renovation of youth ball fields in the Community Facilities District (CFD) area. After first ensuring maintenance funding for new Class I bicycle paths when they are built in fulfillment of the original intent of Measure S, Measure R also allows bicycle path maintenance funding to be directed to old Class I bicycle paths that have been renovated.

Measure S Playfield Maintenance
284 04127
Located off Al Tahoe Blvd., adjacent to Lake Tahoe Community College, the Community Playfield is South Lake Tahoe’s first synthetic turf field. This surface allows almost limitless play, even in wet conditions. Demand for this facility has been very high and has required an increase in maintenance hours to keep up the facility.

In 2014, an evaluation of the community playfield determined the playing surface has been playable beyond its warrantied lifespan for several years and recommended the turf be replaced. A replacement fund was established and in 2016, the synthetic field turf was replaced and at the same time, other facility improvements were implemented. Additionally, in 2014, LTCC began intercollegiate soccer play. Over the summer of 2014, the use of the field was largely dedicated to LTCC activities. According to the existing MOU with LTCC for the community play field, the city maintains the schedule and collects rental fees as well as performs all maintenance and repairs.

In FY15/16, a Recreation Joint Powers Authority (JPA) was developed between the city and LTCC to oversee maintenance and programming of the playfields. LTCC is responsible for maintaining the fields and scheduling play on behalf of the JPA. In 2017, the city completed the construction of two new turf soccer fields within the newly developed JPA boundary. As part of the JPA agreement, the city’s Parks Division is responsible for janitorial and maintenance of the restroom building and playground structure at the Community Play Fields.

Bike Trails Snow Removal
284 04129
The City of South Lake Tahoe has bike trails extending North to South, from Park Avenue at Stateline, all the way to the El Dorado County line near South Tahoe High School. In addition, the bike trails travel from East to West extending from Emerald Bay Road to El Dorado Countyline near West Way. In total, the City of South Lake Tahoe is responsible for snow removal for over 14-miles of bike trails.

City-Wide Strategic Priorities Supported
Strategic Priority 4 - Grow and Diversify the Economy

4.3 Strive to develop 51 events per year in coordination with partners.

Strategic Priority 7 - Recreation and Equitable Access for All

7.1 Complete the new Recreation and Swim Complex and maintain the current complex in the meantime.

7.4 Evaluate public pier options.

7.5 Evaluate the possibility of building and maintaining a park in every neighborhood (pocket parks).

7.6 Partner for Senior Services.

7.7 Continue to improve access for people of all abilities to all public spaces.

FY 2024/25 Department Accomplishments

1. Two new positions are added: Aquatics Supervisor and Head Lifeguard.

2. Return of the Third Grade Swim Program hosting 191 third graders from LTUSD in this free swim lesson program to promote access for youth to a critical life skill.

170
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

3. Created new recreation programs including after school craft space, youth and adult volleyball leagues, Zumba, cornhole leagues, crochet and coffee, Silver Striders walking club, Sierra Spirit cheer, and a flag football league.

4. Completion of new skate park project in Bijou Park.

5. Parks Maintenance responsible for citywide forestry projects.

6. Parks & Recreation program guide, SLT at Play, published twice annually.

7. Completed new Recreation & Aquatics Center business plan.

8. Parks & Recreation Administration working with South Tahoe Parks Foundation fundraising campaigns for new Recreation Center.

9. Opening of Ski Run Park.

10. Added new special events included Story Time with a Mermaid, Pumpkin Patch Splash, Easter Egg Splash and Dash, and Winter Festival of Lights gingerbread house competition.

11. Parks Maintenance improvement projects for Police Department landscaping.

12. Parks & Recreation launched a social media campaign to market programs and services.

13. The Arts, Culture & Tourism Commission completed a three-year work plan, hosted two exhibitions at the airport, approved ten public art murals, commissioned a sculpture to be installed in summer 2025 at Lakeview Commons and offered a micro-grants program to support local arts projects.

FY 2025/26 Department Goals and Objectives

1. Expand programming in preparation for new Recreation Center. Hire and train lifeguard and recreation staff for new Recreation & Aquatics Center.

2. Increase support for Parks Maintenance team to offer a higher level of service.

3. Highlight Department programs and offerings through marketing.

4. Complete purchases for furniture, fixtures and equipment for the new Recreation & Aquatics Center.

5. Develop new events and partner event opportunities.

6. Collaborate with El Dorado County on Senior Services.

Performance Measures
Strategic Priority 1.2: Mid-Town Revitalization (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
New Recreation and Swim Complex completed. 90% 90% n/a
Bijou/Al Tahoe Area Plan update completed. 100% 100% n/a Strategic Priority 2.1: Parks and Recreation Master Planning (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Number of recreation programs consistent with the new
facility program plan expanded. 20 39 n/a
Number of full-time staff in Aquatics consistent with new facility operations plan. 2 3 n/a
Open golf course and campground by Memorial Day
through Oct 1 weather permitting. 100% 100% n/a

171
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Strategic Priority 2.2: Equitable Access (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Create low to no cost recreation programs and promote
accessibility at parks facilities. 6 16 n/a
Improve aesthetics of high visibility City parks and right of ways. 100% 100% n/a
Opportunities identified to promote health and wellness, combat childhood obesity, and encourage active
lifestyles.
4 14 n/a
Evaluate option to develop a park or community garden
in every neighborhood 40% 100% n/a
Strategic Priority 4: Grow and Diversify the Economy
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

4.3 Strive to develop 51 events per year in coordination with partners. n/a n/a 100%
Strategic Priority 7: Recreation and Equitable Access for All Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

7.1 Complete the new Recreation and Swim Complex
and maintain the current complex in the meantime. n/a n/a 100%

7.4 Evaluate public pier options. n/a n/a 50%

7.5 Evaluate the possibility of building and maintaining a park in every neighborhood (pocket parks). n/a n/a 100%

7.6 Partner for Senior Services. n/a n/a 50%

7.7 Continue to improve access for people of all abilities to all public spaces. n/a n/a 100%
Department Goal 1: Expand Programming in Preparation for New Recreation Center (2024/25)
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Expand recreation programming - Youth basketball
league, flag football league, mini-mountain movers &
First Tee golf.
7 11 n/a
Expand partnerships - Accessible Yoga, Turkey Trot, Boo Bash. 4 6 n/a
Recruit and certify lifeguard staff. 3 12 n/a
Department Goal 1: Expand Programming in Preparation for New Recreation Center Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Develop new programs and partnerships. n/a n/a 10
Recruit and train lifeguards and recreation instructors. n/a n/a 15

172
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Department Goal 2: Offer a High Level of Service in Parks Maintenance and Operations Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Parks assumed forestry responsibilities citywide and will respond to projects as needed. 100% 100% 100%
Promote community volunteerism through park
maintenance volunteer events with partnerships. 100% 100% n/a Department Goal 3: Highlight Department Programs and Offerings through Marketing Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Create & publish Program Guide to market Parks &
Recreation services, programs & partnerships. 100% 100% 100% Create a robust social media presence for marketing
services and programs. n/a n/a 100%
Department Goal 4: Complete Purchases for Furniture and Equipment for New Recreation Center
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Complete furniture and equipment purchases for new
Recreation Center. n/a n/a 100%
Department Goal 5: Develop New Events and Partner Event Opportunities.

Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Number of new events and partner events developed. n/a n/a 51 Department Goal 6: Collaborate with the County on Senior Services Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Partner with the County on Senior Services. n/a n/a 100%

173
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Parks and Recreation Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues 654,279 774,057 1,059,366 1,127,400 1,666,097 48% 538,697 Transfers In 49,459 - - 0 700,000 100% 700,000
Revenues Total 703,739 774,057 1,059,366 1,127,400 2,366,097 110% 1,238,697 Expenditures
Personnel Services 1,798,460 2,025,242 2,701,041 3,231,654 3,874,656 20% 643,002 Contractual Services 147,142 137,542 155,899 315,031 588,106 87% 273,075 Other Operating 790,924 961,330 1,176,329 1,224,533 1,593,531 30% 368,998 Capital Outlay 93,646 127,350 329,845 286,896 269,651 -6% (17,245) Transfers Out 76,740 74,897 71,942 120,000 120,000 0% - Expenditures Total 2,906,912 3,326,362 4,435,057 5,178,114 6,445,944 24% 1,267,830 Net Rev (Exp) General Fund (2,203,173) (2,552,305) (3,375,691) (4,050,714) (4,079,847) Special Revenue Fund
Revenues
Operating Revenues 3,436,704 4,071,326 4,429,767 4,080,400 4,028,400 -1% (52,000) Transfers In 264,034 166,716 140,000 205,000 180,000 -12% (25,000) Revenues Total 3,700,738 4,238,042 4,569,767 4,285,400 4,208,400 -2% (77,000) Expenditures
Personnel Services 4,648 8,926 16,122 27,081 27,057 0% (24) Contractual Services 5,880 8,775 6,647 483,450 483,450 0% (0) Other Operating 150,440 240,321 277,267 252,825 259,825 3% 7,000 Capital Outlay 50,000 50,000 50,000 50,000 50,000 0% -
Debt Service/Leases 59,648 59,636 58,754 60,040 60,041 0% 1 Transfers Out 5,468,882 1,371,042 4,746,615 15,090,199 15,820,949 5% 730,750 Expenditures Total 5,739,497 1,738,700 5,155,404 15,963,595 16,701,322 5% 737,727 Net Rev (Exp) Special Rev. Fund (2,038,759) 2,499,341 (585,637) (11,678,195) (12,492,922) FTE's 13 14 14.75 16.84 21 25%

174
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

175
Fiscal Year 2025-2026
Proposed Budget Presentation
City Council Budget WorkshopAugust 26, 2025
176
City Council
Strategic
Priorities
2025-2030
Ability for Everyone Who Works Here to Live HereEfficient GovernmentEnsure Public SafetyGrow and Diversify the EconomyImprove TransportationProtect the Natural EnvironmentRecreation and Equitable Access for All City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 2 177
Budget
Calendar -
April 2025 to
September
2025
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 3 178
General
Information
and Budget
Approach
• A budget is the financial plan for the year• The City adopts an annual budget (one fiscal year)• The City’s fiscal year = October 1st through September 30th• Matches resources with expenses • Total Expenditures shall not exceed Revenues• General Fund Unassigned Fund Balance appropriated only for one-time expenditures
• Ensures money spent is available• Continuing Appropriations • Unspent Capital Project and Grant Appropriations are carried forward to the next fiscal year
• Helps maintain fiscal control and sustainability – once adopted, the budget between funds can only be adjusted by City Council • Incorporates a long-term perspective – includes Five-Year financial forecast update for 2026 through 2031
• Facilitates financial discussions: what are our priorities, what core services do we want to fund? What do we want to accomplish in the next year? City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 4 179
Budget Fund
Types
Governmental Funds• General Fund – “Checking Account”; fewer restrictions• Special Revenue Funds – “Savings/Money Market /Gift Account”; funding restricted or limited by regulations, statute, code, funder, etc. • Debt Service Fund – “Mortgage/Vehicle/Other Loan/Debt Account”; non-discretionary, legal obligations
• Capital Project Funds – “Construction Account” Proprietary Funds• Enterprise Funds – account for operations similar to private enterprise
• Internal Service Funds – account for goods/services provided by one department to other departments of the City, on a cost reimbursement basis Fiduciary Funds – used in situations where the City is acting in a fiduciary capacity as a trustee or custodian of funds City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 5 180
FY 2025

RECOMMENDED

BUDGET -

HIGHLIGHTS
• Approximately 66% of the General Fund Budget for the upcoming year is allocated to personnel costs.
• Assumes prepayment of the Unfunded Accrued Liability (UAL), resulting in savings of $306K ($132K net of interest earnings)
• The total General Fund pension cost is $11.5 million. Normal cost rates for Safety Classic tiers show marginal increases, while the Miscellaneous and Safety PEPRA rates have decreased by 8.58% and 0.67%, respectively. New actuarial reports require a $251K increase to the UAL, which will be requested at mid-year. • Health plan rates are budgeted with a 20% increase for nine months of FY 2025. • Funding for major capital improvements, in-house street repairs, and expanded snow removal operations is provided through the General Fund, Measure S Sales Tax, grants, and other available funding sources. • FY 2026 budget allocates $500K toward deferred maintenance needs.• Includes funding for several City Council Strategic Priorities.• Five new full-time equivalent (FTEs) positions are requested, offset by the elimination of 1.5 FTEs.
• Inflation was 2.7% in July 2025, with the 12-mo low at 2.3% in April 2025. The Federal Reserve has maintained interest rate at 4.25%-4.5% throughout 2025, after beginning rate cuts in September 2024 from a peak of 5.25%-5.5% in July 2023. • City Code and Financial Policy require maintaining a 25% operating reserve, equating to $16.3 million for FY 2026.

City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 6 181
Visualizing
the City’s
2025-2026
Proposed Budget
(All Funds)
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 7 182
FY 2026 Budget Analysis by Fund - Summary
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 8 Increase to/
2024-25 2025-26 2024-25 2025-26 (Use of)
2023-24 Amended Proposed $ % 2023-24 Amended Proposed $ % Fund Fund Type Actual Budget Budget Variance Variance Actual Budget Budget Variance Variance Balance General Fund (incl. Measure S) 70,394,168 70,113,514 75,732,431 5,618,917 8% 71,053,715 79,056,811 75,184,205 (3,872,606) -5% 548,226 Special Revenue 22,773,976 28,039,402 27,816,419 (222,983) -1% 29,359,719 41,276,307 42,294,740 1,018,433 2% (14,478,321) Enterprise Funds 3,777,971 5,829,294 6,681,809 852,515 15% 5,535,068 6,453,641 5,702,284 (751,357) -12 % 979,525
Internal Service 6,696,372 7,339,880 9,603,508 2,263,628 31% 5,979,457 7,339,880 10,020,508 2,680,628 37% (417,000) Debt Service 11,216,447 8,468,732 10,189,990 1,721,258 20% 26,258,213 43,985,766 20,390,523 (23,595,243) -54% (10,200,533) Capital Improvement Program [1] 42,717,108 92,501,712 48,475,900 (44,025,812) -48% 38,254,533 110,565,072 86,662,352 (23,902,720) -22% (38,186,452) Trust and Agency 6,698,792 6,926,326 5,856,965 (1,069,361) -15% 4,391,683 6,564,096 6,438,720 (125,376) -2 % (581,755)
Total Budget 164,274,835 219,218,860 184,357,022 (34,861,838) -16% 180,832,389 295,241,573 246,693,332 (48,548,241) -16% (62,336,310) [1] FY 2025-26 CIP Revenues and Expenses include estimated carry-forward of prior year CIP projects. 2025-26 vs. 2024-25 2025-26 vs. 2024-25

REVENUES EXPENSES
Budget Budget
183
FY 2026 Budget - Revenues by Fund Type
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 9 General Fund
(incl. Measure S)
41%
Capital
Improvement
Program
26%
Special Revenue
15%
Debt Service
6%
Internal Service
5%
Enterprise
4%
Trust and
Agency
3%
184
FY 2026 Budget - Expenses by Fund Type
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 10 Capital
Improvement
Program
36%
General Fund
(incl. Measure S)
30%
Special
Revenue
17%
Debt Service
8%
Internal Service
4%
Trust and
Agency
3%
Enterprise
2%
185
FY 2026 General Fund Revenues
3-year Comparison
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 11 Revenue Type 2025 Revenue Stats
2023-2024
Actuals
As % of
Total
2024-2025
Amended
Budget
As % of
Total
2025-2026
Proposed
Budget
As % of
Total
$ Difference
2025-26 to
2024-25
Property Taxes 44,888 parcels (incl. timeshares) 11,384,911 18% 11,925,000 19% 12,322,000 18% 397,000 Transient Occupancy Tax - City 10% 10,641,698 17% 10,762,562 17% 11,787,563 18% 1,025,001 Transient Occupancy Tax - Project Area 10% + 2% 7,513,043 12% 7,550,000 12% 7,900,000 12% 350,000 Sales Tax (not including Measure S) 7.25% rate (excl. 1% Measure S) 7,101,512 11% 7,264,000 12% 7,737,140 11% 473,140 Measure Q 0.5% of purchases within City Limits 3,972,886 6% 3,900,000 6% 4,191,000 6% 291,000 Motor Vehicle Licens Fees (MVLF) 2004: replaced with a like amnt of prop tax 2,969,117 5% 2,933,780 5% 3,133,000 5% 199,220 Franchise Taxes (incl. Water franch.) 7 franchisees 2,214,663 4% 2,250,000 4% 2,360,000 4% 110,000 Business License Tax over 3,800 businesses 2,266,963 4% 2,215,000 4% 2,278,930 3% 63,930 Transfers-In some are on reimbursement basis (1) 3,203,557 5% 3,028,039 5% 4,674,281 7% 1,646,242 Other Revenue Fire, Police, Bldng/Planning, Recreation 11,136,505 18% 10,450,133 16% 10,920,517 16% 470,384 Total Revenues 62,404,855 100% 62,278,514 100% 67,304,431 100% 5,025,917 (1) Majority of these Transfers-In are transfers from Measure S Sales Tax General Fund. 186
FY 2026 General Fund Revenues
3-year Comparison
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 12 -
2,000,000 4,000,000 6,000,000 8,000,000
10,000,000 12,000,000 14,000,000
Property
Taxes
Transient
Occupancy
Tax - City
Transient
Occupancy
Tax - Project
Area
Sales Tax (not
including
Measure S)
Measure Q Motor Vehicle
Licens Fees
(MVLF)
Franchise
Taxes (incl.

Water
franch.)
Business
License Tax
Transfers-In Other
Revenue
2023-2024 Actuals 2024-2025 Amended Budget 2025-2026 Proposed Budget 187
FY 2026 General Fund Expenditures
3-year Comparison
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 13 Department
2023-2024
Actuals
As % of
Total
2024-2025
Amended
Budget
As % of
Total
2025-2026
Proposed
Budget
As % of
Total
$ Difference
2025-26 to
2024-25
General Government(1) 5,165,654 8% 7,513,827 11% 7,181,273 11% (332,554)Finance(2) 3,020,976 5% 3,456,840 5% 3,492,660 5% 35,820Non-Departmental 5,458,541 9% 5,495,961 8% 4,939,893 7% (556,068) Police 14,508,707 24% 16,575,473 24% 16,223,618 24% (351,855) Fire 11,044,043 18% 12,569,362 18% 13,158,394 20% 589,032 Public Works 4,997,536 8% 5,792,084 8% 6,041,503 9% 249,419 Development Services 1,963,178 3% 2,052,162 3% 2,055,511 3% 3,349 Parks & Recreation 4,363,114 7% 5,058,114 7% 6,325,943 9% 1,267,829 Transfers-out 11,454,062 18% 11,373,960 16% 7,885,636 12% (3,488,324) Total Expenditures 61,975,811 100% 69,887,783 100% 67,304,431 100% (2,583,352) (1) Includes City Council, City Clerk, City Manager's Office, City Attorney, City Treasurer, and Sustainable SLT Program(2) Includes Information Technology General Fund Actual and Budgeted Expenditures Comparison 188
FY 2026 General Fund Expenditures
3-year Comparison
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 14 -
2,000,000 4,000,000 6,000,000 8,000,000
10,000,000 12,000,000 14,000,000 16,000,000 18,000,000
2023-2024 Actuals 2024-2025 Amended Budget 2025-2026 Proposed Budget 189
FY 2026 General Fund Expenditures
By Department and Category
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 15 $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit.

Personnel Cost 3,449,742 5% 2,322,333 3% 3,004,724 4% 14,928,232 22% 11,391,173 17% 3,904,070 6% 1,612,386 2% 3,874,656 6% 44,487,316 66% Contractual Services 901,838 1% 496,080 1% 1,229,754 2% 188,200 0% 904,310 1% 945,500 1% 360,600 1% 588,106 1% 5,614,388 8%Other Operating 2,811,795 4% 200,050 0% 667,710 1% 774,666 1% 803,211 1% 1,034,045 2% 62,575 0% 1,593,531 2% 7,947,583 12% Capital Outlay 90,300 0% 439,500 1% - 0% 332,520 0% 59,700 0% 157,887 0% 19,950 0% 269,651 0% 1,369,508 2%Debt Services - 0% - 0% - 0% - 0% - 0% - 0% - 0% - 0% - 0%Transfers-Out 16,173 0% - 0% 7,749,463 12% - 0% - 0% - 0% - 0% 120,000 0% 7,885,636 12% Totals 7,269,848 11% 3,457,963 5% 12,651,651 19% 16,223,618 24% 13,158,394 20% 6,041,502 9% 2,055,511 3% 6,445,944 10% 67,304,431 100% (1) Includes City Council, City Clerk, City Manager's Office, City Attorney, and City Treasurer(2) Includes Information Technology(3) Includes Transfers-Out Total Expenditure
Category
General
Government(1) Finance(2)
NonDepartmental(3) Police Fire Public Works Development Services Parks and Recreation 190
FY 2026 General Fund – Personnel Cost
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 16 Department Salaries Benefits Total(3)
% of
Total
# of GF
FTEs(4)
FTEs - All
Funds
% of
Total
General Government(1) $ 1,909,886 $ 895,548 $ 2,805,434 9% 19.90 20.00 9%Finance(2) 1,573,333 723,271 2,296,604 7% 14.00 14.00 6%Police 7,406,076 3,675,174 11,081,250 34% 59.70 74.00 32%Fire 5,617,280 2,795,425 8,412,705 26% 41.00 42.00 18%Public Works 2,454,249 1,129,136 3,583,385 11% 23.50 42.00 18%Development Services 1,391,497 540,479 1,931,976 6% 10.65 16.00 7%Parks and Recreation 1,835,379 1,018,469 2,853,849 9% 19.80 21.00 9%Vacancy Factor (600,000) - (600,000) -2% - - 0% 21,587,700$ 10,777,503$ 32,365,202$ 100% 188.55 229.00 100% Total GF Budgeted Expenditures 67,304,431$ Permanent Employees' Salaries and Benefits as a % of Total Expenditures 48% (1) Includes City Council, City Clerk, City Manager's Office, City Attorney, and City Treasurer(2) Includes Information Technology(4) FTE - Full Time Equivalent(3) Excludes the following General Fund personnel-related costs: $8,326,374 for UAL, $3,108,113 for temporary and overtime costs, $150,000 for reimbursable overtime, $360,180 for additional health insurance increases, and $177,448 in other miscellaneous personnel costs. When included, total General Fund personnel costs equal $44,487,317, or 66% of the total General Fund budget. This excludes a tranfser out to the Health Insurance Fund for the Special Assessment Payment. 191
FY 2026 General Fund – Transfers-Out
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 17 2023-2024 2024-2025 2025-2026
TRANSFER-OUT TO: Actuals Amended Budget Proposed BudgetGENERAL FUND 2,314.23 16,173.00 16,173.00 PW VEHICLE REPLACEMENT 180,000.00 - - ARTS - PUBLIC ART - 130,000.00 22,000.00 STREETS FUND 1,006,824.00 750,045.00 749,380.00 SNOW FUND 937,037.00 554,000.00 710,244.00 DEBT SERVICE FUND 3,537,610.00 3,225,375.00 3,387,775.00 HOUSING FUND 400,000.00 140,000.00 860,416.00 CITY CIP FUND 4,657,135.00 5,680,367.00 400,000.00 HEALTH INSURANCE FUND 1,300.00 - 718,210.00 STORM WATER MANAGEMENT PROGRAM FUND 237,400.00 250,000.00 225,938.00 HOUSING LT RENTAL INCENTIVE 9,000.00 90,000.00 - TRANSIT CENTER 65,000.00 - - RETIREE SAVINGS 50,000.00 45,000.00 30,000.00 SKI RUN BID 11,500.00 11,000.00 13,500.00 ICE ARENA 75,000.00 145,000.00 120,000.00 PARKING MANAGEMENT - 5,000.00 - LONG TERM CAPITAL REPLACEMENT FUND 100,000.00 200,000.00 500,000.00 CLEAN TAHOE 12,000.00 12,000.00 12,000.00 VHR PROGRAM 100,000.00 - - CAMPGROUND LT CAPITAL REPLACEMENT FUND 71,942.00 120,000.00 120,000.00 11,454,062$ 11,373,960$ 7,885,636$
192
Measure S Sales Tax General Fund
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 18 Measure S Sales Tax General Fund
2023-2024
Actuals As % of
Total
2024-2025
Amended
Budget
As % of
Total
2025-2026
Proposed
Budget
As % of
Total
$ Difference
2025-26 to
2024-25
REVENUESMeasure S Sales Tax 7,933,783 99% 7,800,000 99% 8,382,000 99% 582,000 Transfers-in 9,506 0% - 0% - 0% - Interest 46,023 1% 35,000 1% 46,000 1% 11,000 Revenues Totals 7,989,312 100% 7,835,000 100% 8,428,000 100% 593,000 EXPENDITURES and FINANCING USES
Technical Services 6,413 1% 10,000 1% 10,000 1% - Transfer out to/for:

Capital Improvement Program (CIP) 4,180,000 46% 4,597,000 49% 3,500,000 43% (1,097,000) Debt Service - Communication System 554,643 6% 554,643 6% - 0% (554,643) Debt Service - Snow Removal Equipment 602,721 7% 602,721 7% 800,790 10% 198,069 General Fund - Safety Personnel and Equip. 1,755,850 19% 1,664,078 18% 1,712,550 22% 48,472 Sidewalk Snow Removal 126,000 1% 161,234 2% 132,635 2% (28,599) Snow Removal Operations - 0% 500,000 5% 700,000 9% 200,000 South Shore Fuels Reduction Program 37,844 1% - 0% - 0% - Storm Water Program 136,054 1% 99,352 1% - 0% (99,352) Streets repairs (in-house) - 0% 630,000 7% 1,023,798 13% 393,798 Vehicle and Equipment Replacement 1,678,379 18% 350,000 4% - 0% (350,000) Expenditures Totals 9,077,904 100% 9,169,028 100% 7,879,773 100% (1,289,255) 193
Departmental Budget Highlights
2025-2026 Budget
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 19 194
City Council
Elected Five-member Council
• City-wide policy makers• Strategic Goals and Objectives 2025-2026 Budget
• Annual Granicus Agenda Management System Contract• Spanish interpreter City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 20 195
City Clerk
Ensures Open and Public Legislative Process
• Disseminates Information• Ensures access, integrity and preservation of historical records of the City
• Posts Public Notices• Files Candidates and Measures for City Elections 2025-2026 Budget
• Budget of $41K (excluding salaries and benefits).• Bulk of funding for expenditures on public transparency (Online Document Portal, Public Noticing). Electionscost estimated at $30K is not included (due in 2026- 2027). • Department consists of two employees (City Clerk and
Assistant City Clerk).
• Department continues to run hybrid City Council and
Planning Commission meetings allowing remote participation and Spanish translation services.

City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 21 196
City Attorney’s
Office
Handles All Legal Activity for the City and Administers City Risk Management Program • Provides legal advice to officials and employees,
oversees litigation involving City
• Workers comp oversight, ADA Coordinator, worker
safety oversight, liability claims, and insurance procurement 2025-2026 Budget
• Made cuts where possible • Minimize outside counsel costs• City Attorney Department supports all strategic goals City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 22 197
City Manager’s
Office
Oversees All City Departments plus
• Communications and Government Relations • Human Resources (employee relations, labor relations/negotiations, city-wide recruitment process, employee recordkeeping) • Sustainability, Facilities and Efficiency Upgrades• Data, Innovation and GIS division• Transit• Business Retention and Expansion/Economic Development
2025-2026 Budget
• Focus on City Council Strategic Plan Implementation• Public messaging, engagement and education• 2026 National Community Survey City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 23 198
Finance
Department
(including IT)
All day-to-day accounting functions, including accounts payable and receivable, payroll, fixed assets, as well as:
Budget and financial management
Financial policies, reporting and internal control
Revenue collection
Cash management
Debt management and debt financing
Grant management
Purchasing
Information Systems
Finance support to City Manager, City Council, departments, employes, oversight boards
2025-2026 Budget
• Active, targeted pursuit of grant funding (in FY 2025 applied for 8 grants totaling over $2.8m; received 6 awards for a total of $2.1m, 1 under review totaling $650K) • Complete the City’s main financial software upgrade• Continue strengthening IT cybersecurity posture, risk assessments and security awareness activities. Requesting (1) Information System Technician position. • Improved support to City departments and the City’s growing workforce - 33% increase in FTEs (55 new FTEs since 2014). Requesting (1) Administrative Assistant position.

City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 24 199
Police Department
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 25 City-wide Police Operations:• Operations Division
• Patrol
• STACS• School Resource Officer
• Boat Patrol• Crisis Response Unit
• Support Division
• Detectives
• Homicide• Sexual assault• Child crimes• Property crimes• Cannabis Control • CSO
• Veh. / Nuisance Abatement• Parking Amb. / Enforcement• VHR Permit/Invest./ Enforcement• False Alarm Enforcement • Evidence• Records• Joint Dispatch Center• Background Investigations • Administration
2025-2026 Budget
• Three Patrol cars – end of life Ford Explorers• Body Worn & In Car Camera, Axon software support• Investigation and Administration software support• Parking Garage painting and lights• Staff allocations for VHR enforcement• Continue to support POST training standards for police officers
200
Fire Department
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 26 South Lake Tahoe Fire Rescue:
• Operations Division
• Suppression• EMS• Rescue• Training• Special Operations • Prevention Division
• Fire Marshal/BC• Fire Inspector II
• Fuels Division
• Capacity Building for fuels reduction projects• Defensible Space Inspectors
• Chipping Crew
• Administration
2025-2026 Budget
• Operations
• Establish Deputy Chief of Operations position• Move forward with full SCBA replacement plan• Build specifications and purchase new Type I Engine• High Priority and Investment into FF Physical and Behavioral Health
• Replace 3 light duty vehicles which are at end of life • Prevention Division
• Expand inspection capacity with Def. Space Inspectors • Public Education• Firewise Communities• Commercial Fire Inspection Program Improvements • Fuels Division
• Finalize implementation grant with CTC and Lake Valley for capacity building
• Secure funding for fuels reduction projects for evacuation routes out of the City
201
Public Works
27 Divisions/Functions/Structure 2025-2026

1. Public Works Administration
• Solid Waste JPA• Transit Service Coordination

2. Engineering and Facilities Division
• Facilities Program
o Facilities Maintenance Division
• Complete Streets and Stormwater Program
o Engineeringo CIP Program Developmento Construction

3. Street Maintenance
• Roadway Repair • Snow Operations• Stormwater Compliance

4. Fleet Maintenance5. Airport Division City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 202
Public Works
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 28 2025-2026 Budget Highlights
Staffing
• Re-classification of two Associate Engineers to Project Managers ( Currently FTE Staff)• Adding classification of Senior Civil Engineer for staffing flexibility Contract Services
• Snow Management for City-owned Parking Lots, Airport, Lisa Maloff Way, and Sidewalk) – Recommend to contract with Trella Tahoe, under the 5-year Agreement, with the addition of a new Rec. Center ParkingLot and Library $441,916.00 • Contract City Engineer and Traffic Engineer (Carry Forward)• Contract On-Call Labor Compliance (allocated in CIP)• Contract On-call Material Testing and Inspection (allocated in CIP) Equipment
• Four John Deere Graders ($2,286,760); One Freightliner Sander ($420,500.00) for Streets; One Chevrolet 1500 ($48,971.00); One Chevrolet 2500 ($63,584.00) for Facilities; and one General Pool Vehicle – Hybrid (53,213) – Parks Department Equipment and Vehicles not shown here. • Purchase of 1 Grader, 1 Sander, 2 trucks, and 1 car will be funded by interest earnings, auction proceeds and snow removal special assessment. 3 graders will be financed. 203
Public Works
29 2025-2026 Budget Highlights – New CIP Budget Requests City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 • 4 New/Ongoing Projects funded in 25/26 Budget (Road Rehabilitation, El Dorado Beach Revetment, James and Elois Drainage, and Upper Bijou); $4 million will be strictly for paving and sealing of roads.
• Carry Forward projects total: Around $81 million• 13 Projects for Future Council Action during the next six months• Around 30 Active and ongoing projects (Fully or Partially funded)• Total additional Budget Recommendation: $3.7 Million for projects not funded in Proposed 25/26 Budget
204
Development Services
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 30 2025-2026 Budget
• Permit fee revenues and service demand• Housing Initiatives, Programs and staffing• Area Plans• Plan Review and Inspections• Planning Entitlements• Permit tracking software and process improvement• VHR Inspections Planning Division Building Division Housing Division
205
Parks and Recreation
SLT at Play
31 Recreation Programs• Recreation and Equitable Access – Serving thousands, including youths, adults & seniors with inclusive, accessible & exciting inhouse, contracted & partnership programs at the Recreation Complex • Increased aquatics and recreation programming in preparation for new Recreation & Aquatics Center
• Special Events: Live at Lakeview, Easter Egg Splash & Dash, 4th of July Parade, Movies in the Park, Multi-Cultural Celebration, Pumpkin Patch Splash, Boo Bash, Festival of Winter Lights & Gingerbread House Competition Parks Maintenance
• 179 acres of maintained park, beach and landscaped areas• 14 miles of bike trail maintenance & snow removal• Police Department landscaping makeover• Forestry management City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 2025-2026 Budget
• New Recreation & Aquatics Center operational
budget
• Requesting (2) Maintenance Technician III’s & (1)
Recreation Supervisor
• SLT at Play marketing• Special Events• Parks maintenance & forestry projects• Bijou Golf Course• Campground by the Lake• Arts, Culture & Tourism Commission• Parks & Recreation Commission 206
General Fund –
Undesignated
Fund Balance
Activity through
8/12/2025
and
Projections for
9/30/2025
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 32 Beginning Fund Balance @ 10/01/2024 $ 35,835,007Less: Unspendable amounts at the beginning of the fiscal yearNon-Spendable (advances, encumbrances, prepaids, inventories, committed) (7,898,774)Restricted - General Liability Claims (500,000)25% Reserve (14,769,729)ARPA (100,000)Set-aside for projected budget deficit per Resolution 2023-077 (2,000,000)Set-aside for Affordable Housing Project (Loan to Novin) per comm survey (1,000,000) Available for 2024-2025 Expenditures 9,566,504$
Activity during FY 2024-2025:

FY24/25 Adopted budget usage of reserves per community survey, ccm 8.27.24 (500,000)FY24/25 increase to contributions to SSTMA for micro-transit, ccm 9.10.24 (500,000)Axon Body Worn Camera's purchase yr 1 payment, ccm 9.10.24 (197,033)City Council/City Treasurer Compensation increase, ccm 9.24.24 & 10.22.24 (5,072)Carryforward Encumbrances, net, ccm 10.22.24 (1,254,374)Willdan Energy Project funding, ccm 11.5.24 (2,097,426)HSIP grant match, ccm 11.5.24 (11,410)ARPA funding transfer for Arts project, ccm 11.19.24 (100,000)Lakeside Residential Neighborhood RPPP implementation, ccm 11.19.24 (17,500)Grants Rev&Exp Roll Forward & True up 12.29.24 14,417SRO agreement with LTUSD, adopted budget rev increase, ccm 1.14.25 7,056Agreement Extension with Placement, ccm 1.28.25 (90,000)CalOES grant for LVF transfer for staff time increase, ccm 2.25.25 85,942Pay for Success Agreement with LVF, ccm 2.25.25 (40,000)Mid-Year Budget Adjustments, net, ccm 3.25.25 (2,719,224)On Course Events addl to support 2025 Live at Lakeview, ccm 3.25.25 (5,000)Transit JPA Startup Budget Contributions - City portion, ccm 3.25.25, contingent (108,992)Transit JPA Startup Budget Contributions - City portion, EDC didn't approve 108,992Bijou Golf Course Parking Lot lease, ccm 5.6.25 (4,645)Regan Beach grant match, ccm 6.17.25 (100,000)El Dorado Beach Revetment project, ccm 6.17.25 (75,000)PE/TE PSA with Lefrancois Engineering, ccm 8.12.25 (300,000)Unencumber Grant Match set-aside 304,374 Net Usage Subtotal (7,604,895)
Remaining Available Fund Balance @ 8/12/2025 1,961,609
Less: Increase to 25% Reserve for FY 2026 - 25% of adjusted total of $65,070,272 ($1,497,839) Add: Anticipated budget expense savings and/or additional revenue above budgeted $1,000,000 Projected Ending Fund Balances @ 9/30/2025 $1,463,770
207
Grant Program
and Grant
Match Setaside
• 42 approved grants for a total of $47.6M including:
• $9.3 million for Tahoe Valley Greenbelt Project • $3.61 million for Pioneer Trail Pedestrian Upgrades • $1.7 million for Bijou Park Creek Restoration Project • $2.2 million in Bike Trail Improvements • $2.2 million in ARPA funding for new Recreation Center Project• $10 million in Housing grants for loans to Sugar Pine Village project• $5 million in other Housing supported Grants• $2.5 million for Sustainable Transportation/ bike lanes, sidewalks, ADA improvements associated with Sugar Pine Village
• $2 million for EV charging, Sustainable Infrastructure, and solar photovoltaic system in City’s Corp. Yard
• $2.1 million for Zero Emission Buses to Capitol Corridor • $4 million total in Fire department grants for Fuel Mitigation and Defensible Space Program
• $421K in Sustainable Transportation Plans• $1.4 million in Airport grants for Airport Master Plan, Hazardous Fuel Reduction and Pavement Management Plan
• $450K in Police Department law enforcement activity grants • $150K in Recycling, Abatement, SB 1383, and sustainable grant programs• $500K in Regan Beach Improvement Planning grant • Established Grant Match Set-aside process in October 2021 • Grant Match Set-aside Balance is $33,148.

City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 33 208
City Code
Section 3.25.020 - General fund
committed
reserve policy
• Establishes a general fund committed reserve equal to 25 percent of the annual budgeted general fund expenditures appropriations in each fiscal year. • Purpose is “to provide with sufficient working capital and a comfortable margin to provide one-time or temporary financing for the following purposes:
a) When the city faces economic recession/depression
and the city must take budget action.
b) When the city is impacted by a natural disaster or
any other emergency.
c) When the city experiences unexpected declines in
revenues and/or when unpredicted large one-time expenditures arise. d) When the city faces an unexpected liability created
by federal or state legislative action.”
• $16.3 million reserve requirement in FY 2026 • Projected to grow to $18.2 million in FY 2031 City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 34 209
Use of
committed
reserve
• Prior to appropriating funds from the general fund
committed reserve, the city council shall find that an emergency or extraordinary need exists to justify the use of these funds. • The following shall guide how the general fund
committed reserve should be used:
(a) Use of the general fund committed reserve to phase into fiscal distress periods gradually, focusing on maintaining the council’s strategic priorities.(b) To the extent possible, use of the general fund committed reserve as the last resort to balance the city budget.(c) To the extent possible, appropriations of the general fund committed reserve shall not exceed 25 percent of the reserve per year.(d) The general fund committed reserve should not be used to support recurring operating expenditures.

City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 35 210
Primary General Fund
Five-Year Plan 2027 to 2031
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 36 Actual Total Budget Proposed Forecast Forecast Forecast Forecast Forecast REVENUES BY TYPE 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Prop Tax 11,384,911 11,925,000 12,322,000 12,691,660 13,072,410 13,464,582 13,868,520 14,284,575 Transient Occupancy Tax (TOT) 10,641,698 10,762,562 11,787,563 12,141,190 12,384,014 12,538,814 12,695,549 12,854,243 Sales Tax 7,101,512 7,264,000 7,737,140 7,951,284 8,050,675 8,151,308 8,253,200 8,356,365 Transfers IN 3,203,557 3,028,039 4,674,281 3,488,869 3,675,341 3,466,265 3,695,120 3,527,137 Vehicle License Fee 2,969,117 2,933,780 3,133,000 3,226,990 3,323,800 3,423,514 3,526,219 3,632,006 Measure Q 3,972,886 3,900,000 4,191,000 4,307,000 4,360,838 4,415,348 4,470,540 4,526,422 Parks & Recreation Revenue 1,059,366 1,127,400 1,666,097 2,066,097 2,128,080 2,191,922 2,257,680 2,325,410 Project Area TOT 7,513,043 7,550,000 7,900,000 8,137,000 8,299,740 8,403,487 8,508,530 8,614,887 Other Revenue 3,473,825 3,303,629 3,029,517 2,529,517 2,329,517 2,229,517 2,529,517 2,529,517 Police Revenue 2,698,593 2,607,168 2,735,092 2,817,145 2,901,659 2,988,709 3,078,370 3,170,721 Franchise Fees 2,214,663 2,250,000 2,360,000 2,430,800 2,503,724 2,578,836 2,656,201 2,735,887 Business License Tax 2,373,475 2,275,000 2,358,930 2,429,698 2,502,589 2,577,667 2,654,996 2,734,646 Public Services Revenue 3,167,262 2,299,000 2,286,450 2,291,450 2,296,450 2,301,450 2,306,450 2,311,450 Fire Revenue 630,949 1,052,936 1,123,361 293,108 298,970 304,950 311,049 317,270 Total Revenues 62,404,855$ 62,278,514$ 67,304,431$ 66,801,807$ 68,127,806$ 69,036,368$ 70,811,941$ 71,920,536$ EXPENDITURES BY DEPT s s
Police 14,508,708$ 16,575,473$ 16,223,618$ 16,708,893$ 17,257,498$ 17,600,406$ 17,941,698$ 18,333,791$ Fire 11,044,043 12,569,362 13,158,394 12,700,903 13,114,167 13,370,480 13,626,197 13,921,114 General Fund Transfers OUT 7,844,510 8,028,585 4,377,861 3,315,345 3,881,721 2,822,383 2,784,846 2,819,703 General Fund Transfer OUT - Debt Service 3,537,610 3,225,375 3,387,775 2,556,754 945,478 997,735 953,047 915,663 Parks and Recreation 4,435,057 5,178,114 6,445,943 7,087,043 7,762,364 8,463,195 9,181,482 9,917,678 General Government 5,167,964 7,530,000 7,197,446 7,354,409 7,506,052 7,700,175 7,899,500 8,104,172 Finance 3,020,976 3,456,840 3,492,660 3,573,984 3,649,478 3,738,459 3,829,700 3,923,259 Miscellaneous General Fund 5,456,227 5,479,788 4,923,720 5,220,918 5,553,206 5,680,817 5,801,512 5,662,399 Development Services 1,963,179 2,052,162 2,055,511 2,102,117 2,146,082 2,195,595 2,246,296 2,298,215 Public Works/Engineering 4,997,536 5,792,084 6,041,503 6,181,443 6,311,761 6,467,123 6,626,466 6,789,897 Total Expenses $ 61,975,811 $ 69,887,783 $ 67,304,431 $ 66,801,807 $ 68,127,806 $ 69,036,368 $ 70,890,745 $ 72,685,891 Increase to / (Use of) Fund Balance 429,044$ (7,609,269)$ -$ -$ -$ -$ (78,804)$ (765,354)$ 211
Five-Year Plan Assumptions
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 37 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031
Property Tax 3.00% 3.00% 3.00% 3.00% 3.00%T.O.T./Project Area T.O.T 3.00% 2.00% 1.25% 1.25% 1.25%Sales Tax/Measure Q/Measure S 2.80% 1.25% 1.25% 1.25% 1.25%Vehicle License Fee 3.00% 3.00% 3.00% 3.00% 3.00%Franchise Fees 3.00% 3.00% 3.00% 3.00% 3.00%Transfer-in from Measure S - funding for Fire and Police staffing (7 FFs,
50% of Fire Marshall/BC, 100% of Police Lt.) and Sidewalk Snow Removal
$2.0 million $2.1 million $2.2 million $2.2 million $2.3 million Transfer-in from Measure P for the
new Recreation Center Operations - $0.25 million - $0.25 million - 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031
Salaries 2.00% 2.00% 2.00% 2.00% 2.00%Health 5.00% 3.00% 3.00% 3.00% 3.00%Pension 2.00% 2.00% 2.00% 2.00% 2.00%Pension (UAL) per CalPERS actuarial estimates; assumes prepayment $9,495,059 $10,281,718 $10,406,538 $10,506,201 $10,375,575Road Repairs $250K $1.15 million $200K none none Transfers-out for other CIP Projects none none none none none Transfers-out for deferred maintenance $200K $280K $200K $200K $200K
Transfer-out to Vehicle and
Equipment Replacement none none none none none
Other Personnel Expenditures 2.00% 2.00% 2.00% 2.00% 2.00%Other Operating Expenditures 2.00% 2.00% 3.00% 3.00% 3.00%Contractual Services 2.00% 2.00% 3.00% 3.00% 3.00%Capital Outlay 2.00% 2.00% 3.00% 3.00% 3.00%

MAJOR REVENUE ASSUMPTIONS

MAJOR EXPENSE ASSUMPTIONS
212
Measure S Sales Tax General Fund
Five-Year Plan 2027 to 2031
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 38 Actual Budget Budget Forecast Forecast Forecast Forecast Forecast REVENUES 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Measure S Sales Tax 7,933,783 7,800,000 8,382,000 8,614,000 8,721,675 8,830,696 8,941,080 9,052,843 Interest Revenue 46,023 35,000 46,000 40,000 30,000 40,000 40,000 10,000 Transfer - in 9,506
REVENUES TOTAL 7,989,312$ 7,835,000$ 8,428,000$ 8,654,000$ 8,751,675$ 8,870,696$ 8,981,080$ 9,062,843$ EXPENDITURES / FINANCING USESTechnical Services 6,413 10,000 10,000 5,000 5,000 5,000 5,000 5,000 Transfer out for:

PAYGO - Communications System - - - 47,410 47,410 47,410 47,410 47,410 Financing - Communications System 554,643 554,643 - - - - - - Financing - Snow Removal Equipment 602,721 602,721 800,790 396,138 396,138 396,138 396,138 198,069 Financing - Fire Station 3 bonds - - - 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 Fire Station III Rehabilitation 800,000 500,000 - - - - - - Fire Station II Staffing 1,326,619 1,200,078 1,188,000 1,283,040 1,334,362 1,387,736 1,443,246 1,500,975 BC/Fire Marshall (vehicle, 50% funded position) 120,107 144,000 198,500 206,440 214,698 223,286 232,217 241,506 Police Lieutenant (100% funded) 309,124 320,000 326,050 339,092 352,656 366,762 366,762 366,762 Police Officer (partial year, if grant not renewed) - - - - - - - - Police Safety Equipment - - - - - - - -
Stormwater Management Program and Project 136,054 99,352 - 50,000 50,000 - 100,000 - South Shore Fuel Reduction Program 37,844 - - - - - - - Road Reconstruction & StormWater Projects 3,380,000 4,097,000 3,500,000 2,800,000 2,650,000 2,900,000 2,900,000 3,000,000 Sidewalk snow removal 126,000 161,234 132,635 136,614 140,712 144,934 149,282 153,760 Recreation Center Construction - - - - - - - -
Streets Maintenance (in-house) - 630,000 1,023,798 950,000 750,000 700,000 700,000 800,000 Snow Removal (enhanced ops public streets) - 500,000 700,000 700,000 600,000 450,000 450,000 500,000 Vehicle Replacement 481,379 350,000 - - - - - -
Snow Removal Equipment Replacement 1,197,000 - - - - - - EXPENDITURES TOTAL 9,077,904$ 9,169,028$ 7,879,773$ 9,113,734$ 8,740,975$ 8,821,265$ 8,990,054$ 9,013,482$ INCREASE TO / (USE OF) FUND BALANCE (1,088,592)$ (1,334,028)$ 548,227$ (459,734)$ 10,700$ 49,431$ (8,975)$ 49,361$ MEASURE S YEAR-END FUND BALANCE 1,258,040$ (75,988)$ 472,239$ 12,505$ 23,205$ 72,636$ 63,661$ 113,022$ 213
Questions /
Discussion ?
Thank you!
`
City of South Lake Tahoe FY 2025-2026 Budget Presentation August 26, 2025 39 Questions ? Thank you!
214
City of South Lake Tahoe
Agenda Item Executive Summary
Joe Irvin, City Manager
__________________________________
Meeting Date: August 26, 2025
Agenda Item #:4
Agenda Item: Agenda Planning Calendar
Requested Action / Suggested Motions: Identify, with consent of at least two Council Members, any desired future agenda items, and/or modify the Agenda Planning Calendar as desired.

Attachments:

APC - 08 21 2025.pdf
215
2025 Agenda Planning Calendar (Updated 08 21 2025)
Agenda Item Agenda Section
Sep.9, 9 a.m. City Attny Extension of City Manager Contract NB City Clerk League Annual Conference Voting Deligate and Alternate Selection NB Proclamation - Suicide Prevention and Recovery Month Proc Proclamation-Constitution Week Proc
City Manager Economic Development "BRE" Program Update NB Cannabis Tax Rate UB
Cannabis Grant Award Recommendation UB
CM/CA Report on VHR Permitting NB
Dev Services Pay for Success Agreement Tahoe Coalition for the Homeless UB Emergency Shelter and Warm Room Discussion NB
Development Commodity Policy Amendments NB
Mid-Town Area Plan Draft Presentation and Implementation Discussion NB Finance Quarterly Budget & Financial Status Report as of June 2025 Consent Investment Portfolio Report as of June 2025 Consent
Investment Policy Update Consent
216
2025 Agenda Planning Calendar (Updated 08 21 2025)
Fire Contract Award for SNPLMNA hazardous fuels reduction project Consent Parks & Rec New Rec Center Donor Tiles Sponsorships Consent Accept Donation from STPF & Award Batting Cages Contract Consent Award Exercise Equipment Contract for New Rec Center Consent Rec Center Boo Bash Event Fee Waiver Consent
Police SRO LTUSD Contract Consent
Public Works Ratify subcontractor addition for Tahoe Valley Phase 2 Project Consent Reimbursement Agreement for Keys Blvd #3631 Consent
Reimbursement Agreement and Budget Appropriation 2026 Road Rehab Consent Stateline Sustainable Transportation Planning Grant Consent Ordinance Lowering Speed limits on Sierr Blvd (Second Reading) Consent Contract Amendment with JKAE for Rec Center Consent
Grant Fund Authorization for TRPA bi-annual distribution NB Caltrans Easement Consent
Caltrans Signal Agreement Consent
Sep. 23, 5:30 p.m. City Manager Legislative Agenda NB
217
2025 Agenda Planning Calendar (Updated 08 21 2025)
SB 125 Funding Request for EV Charging Station NB
SSTMA Funding Agreement NB
City Attorney Participation in Opioid Settlements Consent Dev. Services ADU Pre-Approved Plans UB
Police Police Vehicles Purchases Consent
Public Works Award Grant Writing Services for CIP Projects Consent 2026 Road Rehab Area Overview NB
Award Contract for Hwy 50 Corridor Study NB
Award for Labor Compliance Services Consent
Award Material Testing Contract Consent
Snow Removal Contract Amendment Consent
Janitorial Contract Amendment Consent
Oct. 21, 5:30 p.m. City Clerk Pet Wellness Awareness Month (Humane Society, Erin Ellis) Proclamation Record Retention Policy Update Consent
CA\DS Sign Code Review
CM\CC City Commission Rolls NB
218
2025 Agenda Planning Calendar (Updated 08 21 2025)
City Manager Follow up report from RSG, Inc. on economic development of Chateau UB Dev Services 2025 California Building Standards Code Adoption (First Reading) NB Finance GAAN Limit Consent
Draft User Fee Study Presentation NB
Fiscal Year 2024-2025 Budgeted Funds Re-Appropriation Consent Nov. 4, 9 a.m. City Clerk City Seal Alteration NB
City Council Representative Reports to Council NB
City Attorney Ethics Policy Revisions NB
CA\PD SMD Ordinance (First Reading) Ordinance
City Manager Margaritaville Timeshare + Condo Opportunities NB CM/PD Bear Discussion
Dev Services 2025 California Building Standards Code Adoption (Second Reading) Consent PC/APLUC/BBOA Annual Report NB
Finance Independent Citizen's Oversight Committee Annual Report (Measure P) Consent TID Annual Report NB
Parks & Rec P&R, ACT Annual Reports Consent
219
2025 Agenda Planning Calendar (Updated 08 21 2025)
Police PAC Annual Report Consent
2025 Update to Parking Fees in the Bellamy Parking Garage Consent Public Works Facilities Condition Assessment Report NB
Award of PD Roof Replacement Consent
Nov. 18, 5:30 p.m. City Clerk 2026 City Council Meeting Schedule NB Parks & Rec Future of the Senior Center NB
PD/CA SMD Ordinance (Second Reading) Ordinance
Dec 9, 5:30 p.m. City Clerk City Council Protocols Update NB Finance Annual ROPS Approval Consent
Quarterly & Financial Status Report as of September 2025 Consent Investment Portfolio Report as of September 2025 Consent CA/DS Discussion: City Requirement to Replace Housing Units within the City City Clerk Pride Resolution Update
City Manager Grants/Funding for Undergrounding Utilities Lower Ski Run Parking with Vail
Unscheduled/Pending
220
2025 Agenda Planning Calendar (Updated 08 21 2025)
Dev Services Res. Area Plan to Accommodate SB9 and Remove Tourist Accomodation Transportation Mobility Mitigation Fees (TRPA)
Tahoe Living Working Group Policies (TRPA)
Competative PHLA Budget Appropriation and Loan Agreement Discussion: Second Home Cap/Permit Options
Regional Housing Policy Subcommittee
Finance Disolution STJPPFA
Parks & Rec Events and Facitilies Naming Rights Discussion Police Barton Community Health Needs and Harm Reduction Update Police/PW Bike Paths, Bike Parking, Vehicle Parking
Public Works Geothermal Use Discussion Item
Award James-Eloise Drainage Upgrade
TTD US 50 Plans Presentation
Award Lakeview and Ski Run Electrical Upgrades
Bike Trail Speed Bump Discussion
Award PS&E for Sugar Pine Bike Path Project
221